Conventionally, there has been provided technologies as a decorative sheet described in, for example, PTLs 1 and 2. The technology described in PTL 1 includes a first front surface protecting layer, which is formed on a picture pattern layer, and second front surface protecting layers, which are partially formed on the first front surface protecting layer. The second front surface protecting layer has a gloss different from the first front surface protecting layer. Thus, the gloss difference is provided on the surface of the decorative sheet such that a human visually feels solidity using an optical illusion of the human.
The technology described in PTL 2 contains inorganic particles or synthetic resin particles expressed by 10% to 20% on a front surface protecting layer, which is an outermost surface of a decorative sheet. Thus, a difference in height is provided on the surface of the decorative sheet such that solidity by a sense of touch is felt.